tax collector. >> excuse me, president chu, are you specifying this recommendation will not be implemented? >> correct, for recommendations 1, 2 and 3. with recommendation 3, the finding should be that the board of supervisors defers to the district attorney's ongoing investigation, the board does have the power to require to pursue recommendations so this recommendation cannot be implemented by the board. going to the findings related to employer's health reimbursement accounts, finding number 8, disagree, and for this, the board of supervisors refers to the olse's response, the analysis of the 2010 annual reporting forms provides that employers allocated to health care reimbursement perhaps, flexible spending accounts, savings accounts, medical savings accounts, the 12 thousand dollars reports the amount..[reading].. from all of those types of accounts, the annual reporting form does not ask the employer's what happened, these allocation and is reimbursements were reported by 2019ed and 16 employers who submitted the annual reporting form to the olse, with regards to finding number 9, di